Municipal Corporation of Delhi Internal Audit Department City Zone
Municipal Corporation of Delhi Internal Audit Department City Zone
Municipal Corporation of Delhi Internal Audit Department City Zone
No.________/IAD/CZ/2013 Dated:___________
Subject : Audit report of J.E.(Works) Store, Kasturba Hospital, City Zone for
the period 27/09/2012 to 30/08/2013.
INTRODUCTION :
The I.A.R on the accounts of J.E(Works) Store, Kasturba Hospital, City Zone
was conducted by Zonal Audit Party (City Zone), comprising of Sh Manoj Kumar
Naresh , I.A.O., Sh. Pradeep Rawat, Acctt., Sh. R.K. YadavAuditor.and Sh. Sandeep
Kumar Auditor. The audit was conducted on 30.08.2013. This was the test check
audit conducted on the accounts of J.E Store.
H.O.D./H.O.S./D.D.O’s/CASHIER
Statutory Audit :
Vacancy Statement:
S.No. Name of Post No. of Posts Filled Vacant
Sanctioned
Maintenance of Records:-
Since most of the chain of records was either not maintained or not produced to
audit, by the concerned department, so the maintenance of record by department
concerned ca not be considered as satisfactory for the period covered by the audit.
There were 63 audit paras outstanding in respect of JE (Works) Store, City Zone.
The department has not made compliance of these paras and such nil paras have been
settled. These 63 paras have been incorporated with current audit report as part-1 (old
audit report.
The internal audit report has been prepared on the basis of information furnished
and available by the JE (W) Minto Road. Some words missing disclaims any
responsibility for any misinformation and/of non-information on the part of auditee.
The following record was requisitioned for Audit/Scrutiny on test check basis
vide the office Memo No. 01/IAD/CZ dated 29.11.2011.
1. Stock Book
2. Gate Pass
3 MB
4. Attendance Register
5. Complaint Register
6. Unserviceable Articles Register
7. Dismantle register
8. T & P Register
9. Muster Rolls with original sanction.
10 Property register
11. Log Book, if any.
12. Any other auditable records required during the course of audit
The internal audit report has been prepared on the basis of information
furnished and made available by the Department. The Internal Audit Department of
MCD disclaims any responsibility for any mis-information and/of non-information on
the part of auditee.
Para No. 1: Non production of Record.
Out of the above requisitioned record, items at S.No 3, 5, 6, 7, 9 , and 11, were
not produced to audit for inspection. Either the record was not maintained or the
production of the same appears to have been avoided, reasons to which may be
explained to Audit.
As a result of physical verification of JE (W), (Store), Kasturba Hospital
and test check of accounts of whatever record was produced, the following
discrepancies/ irregularities/ omissions/ errors etc. came to the notice of the Audit.
During the physical verification of Store, the items of store as tabulated below
were found short. The shortage comes to Rs.350/-(approx) which may be made good
by way of depositing the cost of articles shown against each item in the Municipal
Treasury through G-8 Book/ Challan and intimate to audit.
Total: - Rs.350/-
There were entries in the S.B. in which material has been shown received from the
site but the name of the site and the name of person to whom the material belong to
and the reason for lifting the material has not been mentioned in the register. Such
type of action should be certified by the AE concerned and record a certificate to that
effect against such entries.
The authority Competent may ensure that whether the said quantity were actually
received from site or not, and a certificate to this effect may be given to audit being a
technical expert
The title of leave, sanctioned there and its subsequent entries in the Service
Book could not be verified by the audit in the absence of the Personal Files & Service
Books. ZE (W) may please ensure that the leave availed by the staff has been properly
accounted for and furnish a certificate for the same to Audit.
During the course of physical verification of Store, it was found that certain
items/articles were lying in the Store in unserviceable condition but no any record ot
these articles was maintained by the department. These unserviceable articles require
immediate disposal after adopting the proper procedure as laid down in the Mpl.
account code.
Reason for non maintenance of unserviceable article record may be clarified to audit.